Written Question·Treasury·UIN 107828
Childminding: Tax Allowances
Tabled: 22 January 2026
Answered: 29 January 2026
Question
Luke Taylor
Liberal Democrat — Sutton and Cheam
To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of the removal of the 10% wear and tear allowance for child minders within Making Tax Digital on the level of complexity for users of the system.
Answer
Dan TomlinsonAt Budget 2025 the Government confirmed that the standard rules for calculating income tax would apply to childminders within Making Tax Digital (MTD) for Income Tax. We will phase in this change between 2026 and 2028, in line with MTD for Income Tax thre...
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